# Finance (No. 2) Act 2023, Paragraph 41


In paragraph 1 of Schedule 41 to FA 2008 (penalties for failure to notify etc), in the table after the entry relating to digital services tax insert—
“
Multinational top-up tax
Obligation of a filing member of a multinational group under Part 3 of Schedule 14 to FA 2023.
”.

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Source: https://www.legislation.gov.uk/ukpga/2023/30/schedule/14/paragraph/41 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2023/schedule-14/paragraph-41
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.